Shahab, Ahmad (2017) Perbedaan Manajemen Laba Antara Bank Syariah Dan Bank Konvensional. Sarjana thesis, Universitas Brawijaya.
Abstract
Manajemen Laba (earning management) merupakan tindakan manajemen untuk mengintervensi atau memengaruhi informasi-informasi dalam laporan keuangan dengan tujuan untuk membuat laba perusahaan agar terlihat lebih bagus. Perbankan syariah mempunyai karakteristik yang berbeda dengan perbankan konvensional terutama dalam menjalankan praktik manajemen laba. Penelitian ini untuk mengetahui perbedaan manajemen laba Bank Umum Syariah dan Bank Konvensional. Sampel yang digunakan dalam penelitian ini yaitu semua Bank Syariah dan Bank Konvensional yang terdaftar di Bursa Efek Indonesia. Data yang dipakai adalah laporan keuangan dari 12 bank umum syariah dan 20 bank konvensional selama tahun 2014 dan 2016. Penelitian ini menggunakan alat uji independent sample T –Test pada nilai discretionary accrual. Berdasarkan hasil pengujian bank umum syariah dan bank konvensional menunjukkan terdapat perbedaan manajemen laba pada Konvensional (Bank Umum) dan rasio Bank Umum Syariah (BUS).
English Abstract
Earnings management is actions taken by the management of a company to engineer its financial statements so that its profit does not represent the real condition. Islamic banks have different characteristics from conventional banks, particularly in earnings management. This research tries to identify any differences in earnings management between Islamic banks and conventional banks. The sample of this study is all Islamic banks and conventional banks listed in the Indonesia Stock Exchange. The data of this study are financial statements of 12 Islamic banks and 20 conventional banks in 2014 and 2016. This study uses independent samples T Test on the discretionary accrual values of the sample. The results show that there is a significant difference regarding the earnings management in conventional bank and Islamic banks.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/818/051801841 |
| Uncontrolled Keywords: | Manajemen laba, laporan keuangan, Discretionary accrual, Bank Umum Syariah (BUS), Bank Konvensional |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.155 Management of income and expense |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 28 Mar 2018 03:20 |
| Last Modified: | 03 Nov 2021 02:07 |
| URI: | http://repository.ub.ac.id/id/eprint/9047 |
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